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The Department of Health and Social Care (DHSC) has launched a UK-wide consultation seeking views on proposed regulations under the Tobacco and Vapes...
Law360, London: On 22 May 2026, the Court of Appeal handed down judgment in Tonzip Maritime (Singapore) Pte Ltd v 2Rivers Pte Ltd, The Catalan Sea,...
The Financial Conduct Authority (FCA) has published its annual report 2025/26, reporting £5.6 billion in estimated benefits to consumers, firms and...
Law360, Expert Analysis: On 26 May 2026, the UK announced a new package of sanctions targeting crypto-asset exchanges, payment networks and financial...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
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